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Mass. General Laws c.64H

Tax on retail sales of certain tangible personal property

This page links to the current unofficial version of each section of G.L. c. 64H.

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§ 1 Definitions 

Amended by St.2019, c.41, § 31, effective October 1, 2019

§ 2 Sales tax; services tax; imposition; rate; payment 
§ 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers 
§ 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations 
§ 4 Computation of tax 
§ 5 Statement and collection of tax 
§ 6 Exemptions 

Amended by St. 2024, c. 178, § 29, effective February 8, 2025

§ 6A Annual sales tax holiday 

Amended by St.2019, c.49, § 1, effective July 1, 2019

§ 7 Registration required 
§ 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates 
§ 9 Classified permits establishing percentage of exempt sales 
§ 16 Liability for failure to pay tax 
§ 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment 
§ 25A Motorboats; aircraft; certificate issuance; evidence of tax payment 
§ 25B Unregistered boats anchored within commonwealth; reports 
§ 26 Trade-in of motor vehicles or trailers; sales tax 
§ 27A Trade-in boats and airplanes 
§ 29 Service of notices 
§ 30A Bond or deposit; non-resident contractors; definition 
§ 32 Service of process; nonresident vendors 
§ 33 Worthless accounts; reimbursement without interest 
§ 34 Remote retailers and marketplace facilitators 

Added by St.2019, c.41, § 32, effective October 1, 2019

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